# The Value Added Tax (Amendment) (No. 4) Regulations 2010, Regulation 3: Water, gas or any form of power, heat, refrigeration or ventilation


In regulation 86 (supplies of water, gas or any form of power, heat, refrigeration or ventilation)—
(a) in paragraph (1)(d) after “refrigeration” insert “or other cooling,”,
(b) in the heading after “refrigeration” insert “or other cooling,”.

---
Source: https://www.legislation.gov.uk/uksi/2010/3022/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.